ICAI

ICAI further extends Condonation Scheme to regularize UDINs till 31.03.2021

ICAI further extends Condonation Scheme to regularize UDINs till 31.03.2021

Extension of Condonation Scheme to regularize UDINs

The Condonation Scheme to regularize UDINs was announced by the ICAI by announcement dated 28th December 2020.

As per the said scheme, the documents signed between 1st Feb.2019 till 31st Dec. 2020 the UDINs can be generated during 1st Jan. 2021 to 31st Jan. 2021.

As per ICAI announcement dated 12.03.2021, it was informed by the CBDT that UDINs have not been updated at the e-filing portal for around 2.68 lakh IT forms uploaded by the Chartered Accountants on behalf of their assessees which would result in invalidation of such IT forms. 

In order to mitigate the likely hardships that would be faced by the tax payers due to non-compliance owing to such invalidation, the Condonation Scheme to regularize UDINs provided by the ICAI vide its announcement dated 31st January 2021 which ended on 28th February 2021 is now extended upto 31st March 2021. Whereby, all the missed UDINs between the period 1st February 2019 to 10th March 2021 can now be generated upto 31st March 2021 and this is in continuation to the Condonation Scheme announced previously.

Earlier on representations by Chartered Accountants ICAI had allowed generation of all the missed UDINs between the period 1st February 2019 to 31st January 2021 upto 28th Feb 2021 as part of extension of the Condonation Scheme.

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